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Notification No. 01/2020-Central Tax [N10-MRM]

As at 7 September 2026. In force from 1 January 2020.

Dates: made 1 January 2020; in force 1 January 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 01st January, 2020. Band A.

Cite: Notification No. 01/2020-Central Tax [N10-MRM]. Machine: N10-MRM.

In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force.

Made under

Recital: "In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government". Names sub-section (2) of section 1 of the Finance (No. 2) Act, 2019. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (2)

"section 1 of the Finance (No. 2) Act, 2019"

"sub-section (2) of section 1 of the Finance (No. 2) Act, 2019"

Notification No. 01/2020-Central Tax [N10-MRM]